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TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE F. REMEDIES
CHAPTER 41. LOCAL REVIEW
SUBCHAPTER A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD
Sec.A41.01.AADUTIES OF APPRAISAL REVIEW BOARD. (a) The
appraisal review board shall:
(1)AAdetermine protests initiated by property owners;
(2)AAdetermine challenges initiated by taxing units;
(3)AAcorrect clerical errors in the appraisal records
and the appraisal rolls;
(4)AAact on motions to correct appraisal rolls under
Section 25.25;
(5)AAdetermine whether an exemption or a partial
exemption is improperly granted and whether land is improperly
granted appraisal as provided by Subchapter C, D, E, or H, Chapter
23; and
(6)AAtake any other action or make any other
determination that this title specifically authorizes or requires.
(b)AAThe board may not review or reject an agreement between
a property owner or the owner’s agent and the chief appraiser under
Section 1.111(e).
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 133,
eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff.
Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1,
1998; Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999.
Sec.A41.02.AAACTION BY BOARD. After making a determination
or decision under Section 41.01, the appraisal review board shall
by written order direct the chief appraiser to correct or change the
appraisal records or the appraisal roll to conform the appraisal
records or the appraisal roll to the board’s determination or
decision.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.
1
Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 6, eff. Sept. 1,
1993.
Sec.A41.03.AACHALLENGE BY TAXING UNIT.
(a) A taxing unit is entitled to challenge before the
appraisal review board:
(1)AAan exclusion of property from the appraisal
records;
(2)AAa grant in whole or in part of a partial exemption,
other than an exemption under Section 11.35;
(3)AAa determination that land qualifies for appraisal
as provided by Subchapter C, D, E, or H, Chapter 23; or
(4)AAa failure to identify the taxing unit as one in
which a particular property is taxable.
(b)AAIf a taxing unit challenges a determination that land
qualifies for appraisal under Subchapter H, Chapter 23, on the
ground that the land is not located in an aesthetic management zone,
critical wildlife habitat zone, or streamside management zone, the
taxing unit must first seek a determination letter from the
director of the Texas Forest Service. The appraisal review board
shall accept the letter as conclusive proof of the type, size, and
location of the zone.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134,
eff. Jan. 1, 1984; Acts 1999, 76th Leg., ch. 631, Sec. 10, eff.
Sept. 1, 1999.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 60, eff.
January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 6, eff.
January 1, 2020.
Sec.A41.04.AACHALLENGE PETITION. The appraisal review board
is not required to hear or determine a challenge unless the taxing
unit initiating the challenge files a petition with the board
before June 1 or within 15 days after the date that the appraisal
records are submitted to the appraisal review board, whichever is
2
later. The petition must include an explanation of the grounds for
the challenge.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134,
eff. Jan. 1, 1982.
Sec.A41.05.AAHEARING ON CHALLENGE. (a) On the filing of a
challenge petition, the appraisal review board shall schedule a
hearing on the challenge.
(b)AAThe taxing unit initiating the challenge and each taxing
unit in which property involved in the challenge is or may be
taxable are entitled to an opportunity to appear to offer evidence
or argument.
(c)AAThe chief appraiser shall appear at each hearing to
represent the appraisal office.
(d)AAIf the challenge relates to a taxable leasehold or other
possessory interest in real property that is owned by this state or
a political subdivision of this state, the attorney general or a
representative of the state agency that owns the real property, if
the real property is owned by this state, or a person designated by
the political subdivision that owns the real property, as
applicable, is entitled to appear at the hearing and offer evidence
and argument.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1999, 76th Leg., ch. 416, Sec. 1, eff. Sept. 1,
1999.
Sec.A41.06.AANOTICE OF CHALLENGE HEARING. (a) The secretary
of the appraisal review board shall deliver to the presiding
officer of the governing body of each taxing unit entitled to appear
at a challenge hearing written notice of the date, time, and place
fixed for the hearing. The secretary shall deliver the notice not
later than the 10th day before the date of the hearing.
(b)AAThe secretary shall give the chief appraiser advance
notice of the date, time, place, and subject matter of each
challenge hearing.
(c)AAIf the challenge relates to a taxable leasehold or other
3
possessory interest in real property that is owned by this state or
a political subdivision of this state, the secretary shall deliver
notice of the hearing as provided by Subsection (a) to:
(1)AAthe attorney general and the state agency that
owns the real property, in the case of real property owned by this
state; or
(2)AAthe governing body of the political subdivision,
in the case of real property owned by a political subdivision.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1999, 76th Leg., ch. 416, Sec. 2, eff. Sept. 1,
1999.
Sec.A41.07.AADETERMINATION OF CHALLENGE. (a) The appraisal
review board shall determine each challenge and make its decision
by written order.
(b)AAIf on determining a challenge the board finds that the
appraisal records are incorrect in some respect raised by the
challenge, the board shall refer the matter to the appraisal office
and by its order shall direct the chief appraiser to make the
reappraisals or corrections in the records that are necessary to
conform the records to the requirements of law.
(c)AAThe board shall determine all challenges before
approval of the appraisal records as provided by Section 41.12 of
this code.
(d)AAThe board shall deliver by certified mail a notice of
the issuance of the order and a copy of the order to the taxing unit.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 135,
eff. Jan. 1, 1982.
Sec.A41.08.AACORRECTION OF RECORDS ON ORDER OF BOARD. The
chief appraiser shall make the reappraisals or other corrections of
the appraisal records ordered by the appraisal review board as
provided by this subchapter. The chief appraiser shall submit a
copy of the corrected records to the board for its approval as
promptly as practicable.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
4
Sec.A41.09.AACLERICAL ERRORS. At any time before approval of
the appraisal records as provided by Section 41.12 of this code, the
appraisal review board in writing may correct a clerical error in
the records without referring the matter to the appraisal office if
the correction will not affect the tax liability of a property owner
and if the chief appraiser does not object in writing.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Sec.A41.10.AACORRECTION OF RECORDS ON RECOMMENDATION OF
CHIEF APPRAISER. At any time before approval of the appraisal
records as provided by Section 41.12 of this code, the chief
appraiser may submit written recommendations to the appraisal
review board for corrections in the records. If the board approves
a recommended correction and it will not result in an increase in
the tax liability of a property owner, the board may make the
correction by written order.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Sec.A41.11.AANOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS.
(a)AANot later than the date the appraisal review board approves
the appraisal records as provided by Section 41.12, the secretary
of the board shall deliver written notice to a property owner of any
change in the records that is ordered by the board as provided by
this subchapter and that will result in an increase in the tax
liability of the property owner.AAAn owner who receives a notice as
provided by this section shall be entitled to protest such action as
provided by Section 41.44(a)(2).
(b)AAThe secretary shall include in the notice a brief
explanation of the procedure for protesting the change.
(c)AAFailure to deliver notice to a property owner as
required by this section nullifies the change in the records to the
extent the change is applicable to that property owner.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1997, 75th Leg., ch. 906, Sec. 13, eff. Jan. 1,
1998.
Amended by:
5
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 3, eff.
January 1, 2008.
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 4, eff.
January 1, 2018.
Sec.A41.12.AAAPPROVAL OF APPRAISAL RECORDS BY BOARD. (a) By
July 20, the appraisal review board shall:
(1)AAhear and determine all or substantially all timely
filed protests;
(2)AAdetermine all timely filed challenges;
(3)AAsubmit a list of its approved changes in the
records to the chief appraiser; and
(4)AAapprove the records.
(b)AAThe appraisal review board must complete substantially
all timely filed protests before approving the appraisal records
and may not approve the records if the sum of the appraised values,
as determined by the chief appraiser, of all properties on which a
protest has been filed but not determined is more than five percent
of the total appraised value of all other taxable properties.
(c)AAThe board of directors of an appraisal district
established for a county with a population of at least one million
by resolution may:
(1)AApostpone the deadline established by Subsection
(a) for the performance of the functions listed in that subsection
to a date not later than August 30; or
(2)AAprovide that the appraisal review board may
approve the appraisal records if the sum of the appraised values, as
determined by the chief appraiser, of all properties on which a
protest has been filed but not determined does not exceed 10 percent
of the total appraised value of all other taxable properties.
Acts 1979, 66th Leg., p. 2304, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 136,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec. 4, eff. June
7, 1985; Acts 1985, 69th Leg., ch. 630, Sec. 1, eff. June 14, 1985;
Acts 1993, 73rd Leg., ch. 1031, Sec. 7, 8, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 1, eff.
6
January 1, 2008.
SUBCHAPTER C. TAXPAYER PROTEST
Sec.A41.41.AARIGHT OF PROTEST. (a) A property owner is
entitled to protest before the appraisal review board the following
actions:
(1)AAdetermination of the appraised value of the
owner’s property or, in the case of land appraised as provided by
Subchapter C, D, E, or H, Chapter 23, determination of its appraised
or market value;
(2)AAunequal appraisal of the owner’s property;
(3)AAinclusion of the owner’s property on the appraisal
records;
(4)AAdenial to the property owner in whole or in part of
a partial exemption;
(5)AAdetermination that the owner’s land does not
qualify for appraisal as provided by Subchapter C, D, E, or H,
Chapter 23;
(6)AAidentification of the taxing units in which the
owner’s property is taxable in the case of the appraisal district’s
appraisal roll;
(7)AAdetermination that the property owner is the owner
of property;
(8)AAa determination that a change in use of land
appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
or
(9)AAany other action of the chief appraiser, appraisal
district, or appraisal review board that applies to and adversely
affects the property owner.
(b)AAEach year the chief appraiser for each appraisal
district shall publicize in a manner reasonably designed to notify
all residents of the district:
(1)AAthe provisions of this section; and
(2)AAthe method by which a property owner may protest an
action before the appraisal review board.
A
7
Text of subsection as added by Acts 2019, 86th Leg., R.S., Ch. 1034
(H.B. 492), Sec. 7
A
(c)AANotwithstanding Subsection (a), a property owner is
entitled to protest before the appraisal review board only the
following actions of the chief appraiser in relation to an
exemption under Section 11.35:
(1)AAthe modification or denial of an application for
an exemption under that section; or
(2)AAthe determination of the appropriate damage
assessment rating for an item of qualified property under that
section.
A
Text of subsection as added by Acts 2019, 86th Leg., R.S., Ch. 1284
(H.B. 1313), Sec. 3
A
(c)AAAn appraisal district or the appraisal review board for
an appraisal district may not require a property owner to pay a fee
in connection with a protest filed by the owner with the board.
Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan.
1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 34, eff. Sept. 1, 1989;
Acts 1997, 75th Leg., ch. 113, Sec. 1, eff. Jan. 1, 1998; Acts 1999,
76th Leg., ch. 631, Sec. 11, eff. Sept. 1, 1999.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 7, eff.
January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 1284 (H.B. 1313), Sec. 3, eff.
January 1, 2020.
Sec.A41.411.AAPROTEST OF FAILURE TO GIVE NOTICE. (a) A
property owner is entitled to protest before the appraisal review
board the failure of the chief appraiser or the appraisal review
board to provide or deliver any notice to which the property owner
is entitled.
(b)AAIf failure to provide or deliver the notice is
8
established, the appraisal review board shall determine a protest
made by the property owner on any other grounds of protest
authorized by this title relating to the property to which the
notice applies.
(c)AAA property owner who protests as provided by this
section must comply with the payment requirements of Section
41.4115 or the property owner forfeits the property owner’s right
to a final determination of the protest.
Added by Acts 1985, 69th Leg., ch. 504, Sec. 1, eff. June 12, 1985.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 4(a),
eff. January 1, 2008.
Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 8, eff.
September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 3, eff.
June 17, 2011.
Sec. 41.4115.AAFORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES.
(a)AAThe pendency of a protest under Section 41.411 does not affect
the delinquency date for the taxes on the property subject to the
protest.AAHowever, that delinquency date applies only to the amount
of taxes required to be paid under Subsection (b) and, for purposes
of Subsection (b), that delinquency date is postponed to the 125th
day after the date one or more taxing units first delivered written
notice of the taxes due on the property, as determined by the
appraisal review board at a hearing under Section 41.44(c-3).AAIf
the property owner complies with Subsection (b), the delinquency
date for any additional amount of taxes due on the property is
determined in the manner provided by Section 42.42(c) for the
determination of the delinquency date for additional taxes finally
determined to be due in an appeal under Chapter 42, and that
additional amount is not delinquent before that date.
(b)AAExcept as provided in Subsection (d), a property owner
who files a protest under Section 41.411 must pay the amount of
taxes due on the portion of the taxable value of the property
subject to the protest that is not in dispute before the delinquency
date or the property owner forfeits the right to proceed to a final
9
determination of the protest.
(c)AAA property owner who pays an amount of taxes greater
than that required by Subsection (b) does not forfeit the property
owner’s right to a final determination of the protest by making the
payment.AAIf the property owner files a timely protest under
Section 41.411, taxes paid on the property are considered paid
under protest, even if paid before the protest is filed.
(d)AAAfter filing an oath of inability to pay the taxes at
issue, a property owner may be excused from the requirement of
prepayment of tax as a prerequisite to the determination of a
protest if the appraisal review board, after notice and hearing,
finds that such prepayment would constitute an unreasonable
restraint on the property owner’s right of access to the board.AAOn
the motion of a party, the board shall hold a hearing to review and
determine compliance with this section, and the reviewing board may
set such terms and conditions on any grant of relief as may be
reasonably required by the circumstances.AAIf the board determines
that the property owner has not substantially complied with this
section, the board shall dismiss the pending protest.AAIf the board
determines that the property owner has substantially but not fully
complied with this section, the board shall dismiss the pending
protest unless the property owner fully complies with the board’s
determination within 30 days of the determination.
Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 9,
eff. September 1, 2011.
Added by Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 4,
eff. June 17, 2011.
Sec.A41.412.AAPERSON ACQUIRING PROPERTY AFTER JANUARY 1.
(a) A person who acquires property after January 1 and before the
deadline for filing notice of the protest may pursue a protest under
this subchapter in the same manner as a property owner who owned the
property on January 1.
(b)AAIf during the pendency of a protest under this
subchapter the ownership of the property subject to the protest
changes, the new owner of the property on application to the
appraisal review board may proceed with the protest in the same
10
manner as the property owner who initiated the protest.
Added by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31, 1987.
Sec.A41.413.AAPROTEST BY PERSON LEASING PROPERTY. (a) A
person leasing tangible personal property who is contractually
obligated to reimburse the property owner for taxes imposed on the
property is entitled to protest before the appraisal review board a
determination of the appraised value of the property if the
property owner does not file a protest relating to the property.
(b)AAA person leasing real property who is contractually
obligated to reimburse the property owner for taxes imposed on the
property is entitled to protest before the appraisal review board a
determination of the appraised value of the property if the
property owner does not file a protest relating to the property.
The protest provided by this subsection is limited to a single
protest by either the property owner or the lessee.
(c)AAA person bringing a protest under this section is
considered the owner of the property for purposes of the protest.
The appraisal review board shall deliver a copy of any notice
relating to the protest and of the order determining the protest to
the owner of the property and the person bringing the protest.
(d)AAA property owner shall send to a person leasing property
under a contract described by this section a copy of any notice of
appraised value of the property received by the property owner. The
property owner must send the notice not later than the 10th day
after the date the property owner receives the notice. Failure of
the property owner to send a copy of the notice to the person
leasing the property does not affect the time within which the
person leasing the property may protest the appraised value.AAThis
subsection does not apply if the property owner and the person
leasing the property have agreed in the contract to waive the
requirements of this subsection or that the person leasing the
property will not protest the appraised value of the property.
(e)AAA person leasing property under a contract described by
this section may request that the chief appraiser of the appraisal
district in which the property is located send the notice described
by Subsection (d) to the person.AAExcept as provided by Subsection
11
(f), the chief appraiser shall send the notice to the person leasing
the property not later than the fifth day after the date the notice
is sent to the property owner if the person demonstrates that the
person is contractually obligated to reimburse the property owner
for the taxes imposed on the property.
(f)AAA chief appraiser who receives a request under
Subsection (e) is not required to send the notice requested under
that subsection if the appraisal district in which the property
that is the subject of the notice is located posts the appraised
value of the property on the district’s Internet website not later
than the fifth day after the date the notice is sent to the property
owner.
(g)AAA person leasing property under a contract described by
this section may designate another person to act as the agent of the
lessee for any purpose under this title. The lessee must make the
designation in the manner provided by Section 1.111. An agent
designated under this subsection has the same authority and is
subject to the same limitations as an agent designated by a property
owner under Section 1.111.
Added by Acts 1995, 74th Leg., ch. 581, Sec. 1, eff. Aug. 28, 1995.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 332 (H.B. 804), Sec. 1, eff.
September 1, 2017.
Text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1267
(H.B. 1030), Sec. 3
For text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1370
(S.B. 873), Sec. 1, see other Sec. 41.415.
Sec. 41.415.AAELECTRONIC FILING OF NOTICE OF PROTEST. (a)
This section applies only to an appraisal district established for
a county having a population of 500,000 or more.
(b)AAThe appraisal district shall implement a system that
allows the owner of a property that for the current tax year has
been granted a residence homestead exemption under Section 11.13,
in connection with the property, to electronically:
(1)AAfile a notice of protest under Section 41.41(a)(1)
or (2) with the appraisal review board;
12
(2)AAreceive and review comparable sales data and other
evidence that the chief appraiser intends to use at the protest
hearing before the board;
(3)AAreceive, as applicable:
(A)AAa settlement offer from the district to
correct the appraisal records by changing the market value and, if
applicable, the appraised value of the property to the value as
redetermined by the district; or
(B)AAa notice from the district that a settlement
offer will not be made; and
(4)AAaccept or reject a settlement offer received from
the appraisal district under Subdivision (3)(A).
(c)AAWith each notice sent under Section 25.19 to an eligible
property owner, the chief appraiser shall include information about
the system required by this section, including instructions for
accessing and using the system.
(d)AAA notice of protest filed electronically under this
section must include, at a minimum:
(1)AAa statement as to whether the protest is brought
under Section 41.41(a)(1) or under Section 41.41(a)(2);
(2)AAa statement of the property owner’s good faith
estimate of the value of the property; and
(3)AAan electronic mail address that the district may
use to communicate electronically with the property owner in
connection with the protest.
(e)AAIf the property owner accepts a settlement offer made by
the appraisal district, the chief appraiser shall enter the
settlement in the appraisal records as an agreement made under
Section 1.111(e).
(f)AAIf the property owner rejects a settlement offer, the
appraisal review board shall hear and determine the property
owner’s protest in the manner otherwise provided by this subchapter
and Subchapter D.
(g)AAAn appraisal district is not required to make the system
required by this section available to an owner of a residence
homestead located in an area in which the chief appraiser
determines that the factors affecting the market value of real
13
property are unusually complex or to an owner who has designated an
agent to represent the owner in a protest as provided by Section
1.111.
(h)AAAn electronic mail address provided by a property owner
to an appraisal district under Subsection (d)(3) is confidential
and may not be disclosed by the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 3,
eff. January 1, 2010.
Text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1370
(S.B. 873), Sec. 1
For text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1267
(H.B. 1030), Sec. 3, see other Sec. 41.415.
Sec. 41.415.AAELECTRONIC FILING OF NOTICE OF PROTEST. (a)
This section applies only to an appraisal district that:
(1)AAon January 1, 2008, maintained an Internet website
accessible to the public; or
(2)AAafter that date established or establishes such an
Internet website.
(b)AAEach appraisal district shall implement a system that
allows the owner of a property that for the current tax year has
been granted a residence homestead exemption under Section 11.13,
in connection with the property, to electronically:
(1)AAfile a notice of protest under Section 41.41(a)(1)
or (2) with the appraisal review board;
(2)AAreceive and review comparable sales data and other
evidence that the chief appraiser intends to use at the protest
hearing before the board;
(3)AAreceive, as applicable:
(A)AAa settlement offer from the district to
correct the appraisal records by changing the market value and, if
applicable, the appraised value of the property to the value as
redetermined by the district; or
(B)AAa notice from the district that a settlement
offer will not be made; and
(4)AAaccept or reject a settlement offer received from
the appraisal district under Subdivision (3)(A).
14
(c)AAWith each notice sent under Section 25.19 to an eligible
property owner, the chief appraiser shall include information about
the system required by this section, including instructions for
accessing and using the system.
(d)AAA notice of protest filed electronically under this
section must include, at a minimum:
(1)AAa statement as to whether the protest is brought
under Section 41.41(a)(1) or under Section 41.41(a)(2);
(2)AAa statement of the property owner’s good faith
estimate of the value of the property; and
(3)AAan electronic mail address that the district may
use to communicate electronically with the property owner in
connection with the protest.
(e)AAIf the property owner accepts a settlement offer made by
the appraisal district, the chief appraiser shall enter the
settlement in the appraisal records as an agreement made under
Section 1.111(e).
(f)AAIf the property owner rejects a settlement offer, the
appraisal review board shall hear and determine the property
owner’s protest in the manner otherwise provided by this subchapter
and Subchapter D.
(g)AAAn appraisal district is not required to make the system
required by this section available to an owner of a residence
homestead located in an area in which the chief appraiser
determines that the factors affecting the market value of real
property are unusually complex.
(h)AAAn electronic mail address provided by a property owner
to an appraisal district under Subsection (d)(3) is confidential
and may not be disclosed by the district.
(i) Expired.
Added by Acts 2009, 81st Leg., R.S., Ch. 1370 (S.B. 873), Sec. 1,
eff. January 1, 2011.
Sec.A41.42.AAPROTEST OF SITUS. A protest against the
inclusion of property on the appraisal records for an appraisal
district on the ground that the property does not have taxable situs
in that district shall be determined in favor of the protesting
15
party if he establishes that the property is subject to appraisal by
another district or that the property is not taxable in this state.
The chief appraiser of a district in which the property owner
prevails in a protest of situs shall notify the appraisal office of
the district in which the property owner has established situs.
Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 5034, ch. 906, Sec. 1,
eff. Jan. 1, 1984.
Sec.A41.43.AAPROTEST OF DETERMINATION OF VALUE OR INEQUALITY
OF APPRAISAL. (a)AAExcept as provided by Subsections (a-1), (a-3),
and (d), in a protest authorized by Section 41.41(a)(1) or (2), the
appraisal district has the burden of establishing the value of the
property by a preponderance of the evidence presented at the
hearing.AAIf the appraisal district fails to meet that standard,
the protest shall be determined in favor of the property owner.
(a-1)AAIf in the protest relating to a property with a market
or appraised value of $1 million or less as determined by the
appraisal district the property owner files with the appraisal
review board and, not later than the 14th day before the date of the
first day of the hearing, delivers to the chief appraiser a copy of
an appraisal of the property performed not later than the 180th day
before the date of the first day of the hearing by an appraiser
certified under Chapter 1103, Occupations Code, that supports the
appraised or market value of the property asserted by the property
owner, the appraisal district has the burden of establishing the
value of the property by clear and convincing evidence presented at
the hearing.AAIf the appraisal district fails to meet that
standard, the protest shall be determined in favor of the property
owner.
(a-2)AATo be valid, an appraisal filed under Subsection (a-1)
must be attested to before an officer authorized to administer
oaths and include:
(1)AAthe name and business address of the certified
appraiser;
(2)AAa description of the property that was the subject
16
of the appraisal;
(3)AAa statement that the appraised or market value of
the property:
(A)AAwas, as applicable, the appraised or market
value of the property as of January 1 of the current tax year; and
(B)AAwas determined using a method of appraisal
authorized or required by Chapter 23; and
(4)AAa statement that the appraisal was performed in
accordance with the Uniform Standards of Professional Appraisal
Practice.
(a-3)AAIn a protest authorized by Section 41.41(a)(1) or (2),
the appraisal district has the burden of establishing the value of
the property by clear and convincing evidence presented at the
hearing if:
(1)AAthe appraised value of the property was lowered
under this subtitle in the preceding tax year;
(2)AAthe appraised value of the property in the
preceding tax year was not established as a result of a written
agreement between the property owner or the owner’s agent and the
appraisal district under Section 1.111(e); and
(3)AAnot later than the 14th day before the date of the
first day of the hearing, the property owner files with the
appraisal review board and delivers to the chief appraiser:
(A)AAinformation, such as income and expense
statements or information regarding comparable sales, that is
sufficient to allow for a determination of the appraised or market
value of the property if the protest is authorized by Section
41.41(a)(1); or
(B)AAinformation that is sufficient to allow for a
determination of whether the property was appraised unequally if
the protest is authorized by Section 41.41(a)(2).
(a-4)AAIf the appraisal district has the burden of
establishing the value of property by clear and convincing evidence
presented at the hearing on a protest as provided by Subsection
(a-3) and the appraisal district fails to meet that standard, the
protest shall be determined in favor of the property owner.
(a-5)AASubsection (a-3)(3) does not impose a duty on a
17
property owner to provide any information in a protest authorized
by Section 41.41(a)(1) or (2).AAThat subdivision is merely a
condition to the applicability of the standard of evidence provided
by Subsection (a-3).
(b)AAA protest on the ground of unequal appraisal of property
shall be determined in favor of the protesting party unless the
appraisal district establishes that:
(1)AAthe appraisal ratio of the property is equal to or
less than the median level of appraisal of a reasonable and
representative sample of other properties in the appraisal
district;
(2)AAthe appraisal ratio of the property is equal to or
less than the median level of appraisal of a sample of properties in
the appraisal district consisting of a reasonable number of other
properties similarly situated to, or of the same general kind or
character as, the property subject to the protest; or
(3)AAthe appraised value of the property is equal to or
less than the median appraised value of a reasonable number of
comparable properties appropriately adjusted.
(c)AAFor purposes of this section, evidence includes the
data, schedules, formulas, or other information used to establish
the matter at issue.
(d)AAIf the property owner fails to deliver, before the date
of the hearing, a rendition statement or property report required
by Chapter 22 or a response to the chief appraiser’s request for
information under Section 22.07(c), the property owner has the
burden of establishing the value of the property by a preponderance
of the evidence presented at the hearing. If the property owner
fails to meet that standard, the protest shall be determined in
favor of the appraisal district.
Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch. 877, Sec. 2,
eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan.
1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 35, eff. Sept. 1, 1989;
Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998; Acts
2003, 78th Leg., ch. 1041, Sec. 2, eff. Sept. 1, 2003; Acts 2003,
18
78th Leg., ch. 1173, Sec. 11, eff. Jan. 1, 2004.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1085 (H.B. 3024), Sec. 1, eff.
September 1, 2007.
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 20(a),
eff. September 1, 2013.
Sec.A41.44.AANOTICE OF PROTEST.
(a)AAExcept as provided by Subsections (b), (c), (c-1), and
(c-2), to be entitled to a hearing and determination of a protest,
the property owner initiating the protest must file a written
notice of the protest with the appraisal review board having
authority to hear the matter protested:
(1)AAnot later than May 15 or the 30th day after the
date that notice to the property owner was delivered to the property
owner as provided by Section 25.19, whichever is later;
(2)AAin the case of a protest of a change in the
appraisal records ordered as provided by Subchapter A of this
chapter or by Chapter 25, not later than the 30th day after the date
notice of the change is delivered to the property owner;
(3)AAin the case of a determination that a change in the
use of land appraised under Subchapter C, D, E, or H, Chapter 23,
has occurred, not later than the 30th day after the date the notice
of the determination is delivered to the property owner;
(4)AAin the case of a determination of eligibility for a
refund under Section 23.1243, not later than the 30th day after the
date the notice of the determination is delivered to the property
owner; or
(5)AAin the case of a protest of the modification or
denial of an application for an exemption under Section 11.35, or
the determination of an appropriate damage assessment rating for an
item of qualified property under that section, not later than the
30th day after the date the property owner receives the notice
required under Section 11.45(e).
(b)AAA property owner who files his notice of protest after
the deadline prescribed by Subsection (a) of this section but
before the appraisal review board approves the appraisal records is
19
entitled to a hearing and determination of the protest if he shows
good cause as determined by the board for failure to file the notice
on time.
(b-1)AARepealed by Acts 2017, 85th Leg., R.S., Ch. 357 (H.B.
2228), Sec. 6, eff. January 1, 2018.
(c)AAA property owner who files notice of a protest
authorized by Section 41.411 is entitled to a hearing and
determination of the protest if the property owner files the notice
prior to the date the taxes on the property to which the notice
applies become delinquent.AAAn owner of land who files a notice of
protest under Subsection (a)(3) is entitled to a hearing and
determination of the protest without regard to whether the
appraisal records are approved.
(c-1)AAA property owner who files a notice of protest after
the deadline prescribed by Subsection (a) but before the taxes on
the property to which the notice applies become delinquent is
entitled to a hearing and determination of the protest if the
property owner was continuously employed in the Gulf of Mexico,
including employment on an offshore drilling or production facility
or on a vessel, for a period of not less than 20 days during which
the deadline prescribed by Subsection (a) passed, and the property
owner provides the appraisal review board with evidence of that
fact through submission of a letter from the property owner’s
employer or supervisor or, if the property owner is self-employed,
a sworn affidavit.
(c-2)AAA property owner who files a notice of protest after
the deadline prescribed by Subsection (a) but before the taxes on
the property to which the notice applies become delinquent is
entitled to a hearing and determination of the protest if the
property owner was serving on full-time active duty in the United
States armed forces outside the United States on the day on which
the deadline prescribed by Subsection (a) passed and the property
owner provides the appraisal review board with evidence of that
fact through submission of a valid military identification card
from the United States Department of Defense and a deployment
order.
(c-3)AANotwithstanding Subsection (c), a property owner who
20
files a protest under Section 41.411 on or after the date the taxes
on the property to which the notice applies become delinquent, but
not later than the 125th day after the property owner, in the
protest filed, claims to have first received written notice of the
taxes in question, is entitled to a hearing solely on the issue of
whether one or more taxing units timely delivered a tax bill.AAIf at
the hearing the appraisal review board determines that all of the
taxing units failed to timely deliver a tax bill, the board shall
determine the date on which at least one taxing unit first delivered
written notice of the taxes in question, and for the purposes of
this section the delinquency date is postponed to the 125th day
after that date.
(d)AAA notice of protest is sufficient if it identifies the
protesting property owner, including a person claiming an ownership
interest in the property even if that person is not listed on the
appraisal records as an owner of the property, identifies the
property that is the subject of the protest, and indicates apparent
dissatisfaction with some determination of the appraisal
office.AAThe notice need not be on an official form, but the
comptroller shall prescribe a form that provides for more detail
about the nature of the protest.AAThe form must permit a property
owner to include each property in the appraisal district that is the
subject of a protest.AAThe form must permit a property owner to
request that the protest be heard by a special panel established
under Section 6.425 if the protest will be determined by an
appraisal review board to which that section applies and the
property is included in a classification described by Section
6.425(b). The comptroller, each appraisal office, and each
appraisal review board shall make the forms readily available and
deliver one to a property owner on request.
(e)AANotwithstanding any other provision of this section, a
notice of protest may not be found to be untimely or insufficient
based on a finding of incorrect ownership if the notice:
(1)AAidentifies as the property owner a person who is,
for the tax year at issue:
(A)AAan owner of the property at any time during
the tax year;
21
(B)AAthe person shown on the appraisal records as
the owner of the property, if that person filed the protest;
(C)AAa lessee authorized to file a protest; or
(D)AAan affiliate of or entity related to a person
described by this subdivision; or
(2)AAuses a misnomer of a person described by
Subdivision (1).
Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch. 884, Sec. 1,
eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 504, Sec. 2, eff. June
12, 1985; Acts 1987, 70th Leg., ch. 185, Sec. 3, eff. Jan. 1, 1988;
Acts 1989, 71st Leg., ch. 796, Sec. 36, eff. Sept. 1, 1989; Acts
1991, 72nd Leg., ch. 836, Sec. 1.4, eff. Sept. 1, 1991; Acts 1991,
72nd Leg., 2nd C.S., ch. 6, Sec. 50, eff. Sept. 1, 1991; Acts 1999,
76th Leg., ch. 631, Sec. 12, eff. Sept. 1, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 829 (S.B. 828), Sec. 1, eff. January
1, 2006.
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 4(b),
eff. January 1, 2008.
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 5, eff.
January 1, 2008.
Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 5, eff.
January 1, 2012.
Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 10, eff.
September 1, 2011.
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 5, eff.
January 1, 2018.
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 6, eff.
January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 61, eff.
September 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 8, eff.
January 1, 2020.
Sec.A41.45.AAHEARING ON PROTEST. (a) On the filing of a
22
notice as required by Section 41.44, the appraisal review board
shall schedule a hearing on the protest. If more than one protest
is filed relating to the same property, the appraisal review board
shall schedule a single hearing on all timely filed protests
relating to the property. A hearing for a property that is owned in
undivided or fractional interests, including separate interests in
a mineral in place, shall be scheduled to provide for participation
by all owners who have timely filed a protest.
(b)AAA property owner initiating a protest is entitled to
appear to offer evidence or argument.AAA property owner may offer
evidence or argument by affidavit without personally appearing and
may appear by telephone conference call to offer argument.AAA
property owner who appears by telephone conference call must offer
any evidence by affidavit.AAA property owner must submit an
affidavit described by this subsection to the board hearing the
protest before the board begins the hearing on the protest.AAOn
receipt of an affidavit, the board shall notify the chief
appraiser.AAThe chief appraiser may inspect the affidavit and is
entitled to a copy on request.
(b-1)AAAn appraisal review board shall conduct a hearing on a
protest by telephone conference call if:
(1)AAthe property owner notifies the board that the
property owner intends to appear by telephone conference call in
the owner’s notice of protest or by written notice filed with the
board not later than the 10th day before the date of the hearing; or
(2)AAthe board proposes that the hearing be conducted
by telephone conference call and the property owner agrees to the
hearing being conducted in that manner.
(b-2)AAIf a property owner elects to have a hearing on a
protest conducted by telephone conference call, the appraisal
review board shall:
(1)AAprovide a telephone number for the property owner
to call to participate in the hearing; and
(2)AAhold the hearing in a location equipped with
telephone equipment that allows each board member and the other
parties to the protest who are present at the hearing to hear the
property owner offer argument.
23
(b-3)AAA property owner is responsible for providing access
to a hearing on a protest conducted by telephone conference call to
another person that the owner invites to participate in the
hearing.
(c)AAThe chief appraiser shall appear at each protest hearing
before the appraisal review board to represent the appraisal
office.
(d)AAThis subsection does not apply to a special panel
established under Section 6.425.AAAn appraisal review board
consisting of more than three members may sit in panels of not fewer
than three members to conduct protest hearings.AA If the
recommendation of a panel is not accepted by the board, the board
may refer the matter for rehearing to a panel composed of members
who did not hear the original protest or, if there are not at least
three members who did not hear the original protest, the board may
determine the protest.
(d-1)AAAn appraisal review board to which Section 6.425
applies shall sit in special panels established under that section
to conduct protest hearings.AAA special panel may conduct a protest
hearing relating to property only if the property is described by
Section 6.425(b) and the property owner has requested that a
special panel conduct the hearing or if the protest is assigned to
the special panel under Section 6.425(f).AAIf the recommendation of
a special panel is not accepted by the board, the board may refer
the matter for rehearing to another special panel composed of
members who did not hear the original protest or, if there are not
at least three other special panel members who did not hear the
original protest, the board may determine the protest.
(d-2)AAThe determination of a protest heard by a panel under
Subsection (d) or (d-1) must be made by the board.
(d-3)AAThe board must deliver notice of a hearing or meeting
to determine a protest heard by a panel, or to rehear a protest,
under Subsection (d) or (d-1) in accordance with the provisions of
this subchapter.
(e)AAOn request made to the appraisal review board before the
date of the hearing, a property owner who has not designated an
agent under Section 1.111 to represent the owner at the hearing is
24
entitled to one postponement of the hearing to a later date without
showing cause.AAIn addition and without limitation as to the number
of postponements, the board shall postpone the hearing to a later
date if the property owner or the owner’s agent at any time shows
good cause for the postponement or if the chief appraiser consents
to the postponement.AAThe hearing may not be postponed to a date
less than five or more than 30 days after the date scheduled for the
hearing when the postponement is sought unless the date and time of
the hearing as postponed are agreed to by the chairman of the
appraisal review board or the chairman ’s representative, the
property owner, and the chief appraiser.AAA request by a property
owner for a postponement under this subsection may be made in
writing, including by facsimile transmission or electronic mail, by
telephone, or in person to the appraisal review board, a panel of
the board, or the chairman of the board.AAThe chairman or the
chairman’s representative may take action on a postponement under
this subsection without the necessity of action by the full board if
the hearing for which the postponement is requested is scheduled to
occur before the next regular meeting of the board.AAThe granting
by the appraisal review board, the chairman, or the chairman’s
representative of a postponement under this subsection does not
require the delivery of additional written notice to the property
owner.
(e-1)AAA property owner or a person designated by the
property owner as the owner’s agent to represent the owner at the
hearing who fails to appear at the hearing is entitled to a new
hearing if the property owner or the owner’s agent files, not later
than the fourth day after the date the hearing occurred, a written
statement with the appraisal review board showing good cause for
the failure to appear and requesting a new hearing.
(e-2)AAFor purposes of Subsections (e) and (e-1), "good
cause" means a reason that includes an error or mistake that:
(1)AAwas not intentional or the result of conscious
indifference; and
(2)AAwill not cause undue delay or other injury to the
person authorized to extend the deadline or grant a rescheduling.
(f)AAA property owner who has been denied a hearing to which
25
the property owner is entitled under this chapter may bring suit
against the appraisal review board by filing a petition or
application in district court to compel the board to provide the
hearing. If the property owner is entitled to the hearing, the
court shall order the hearing to be held and may award court costs
and reasonable attorney fees to the property owner.
(g)AAIn addition to the grounds for a postponement under
Subsection (e), the board shall postpone the hearing to a later date
if:
(1)AAthe owner of the property or the owner’s agent is
also scheduled to appear at a hearing on a protest filed with the
appraisal review board of another appraisal district;
(2)AAthe hearing before the other appraisal review
board is scheduled to occur on the same date as the hearing set by
the appraisal review board from which the postponement is sought;
(3)AAthe notice of hearing delivered to the property
owner or the owner’s agent by the other appraisal review board bears
an earlier postmark than the notice of hearing delivered by the
board from which the postponement is sought or, if the date of the
postmark is identical, the property owner or agent has not
requested a postponement of the other hearing; and
(4)AAthe property owner or the owner’s agent includes
with the request for a postponement a copy of the notice of hearing
delivered to the property owner or the owner’s agent by the other
appraisal review board.
(h)AABefore the hearing on a protest or immediately after the
hearing begins, the chief appraiser and the property owner or the
owner’s agent shall each provide the other with a copy of any
written material or material preserved on a portable device
designed to maintain a reproduction of a document or image that the
person intends to offer or submit to the appraisal review board at
the hearing.AAEach person must provide the copy of material in the
manner and form prescribed by comptroller rule.
(i)AATo be valid, an affidavit offered under Subsection (b)
must be attested to before an officer authorized to administer
oaths and include:
(1)AAthe name of the property owner initiating the
26
protest;
(2)AAa description of the property that is the subject
of the protest; and
(3)AAevidence or argument.
(j)AAA statement from the property owner that specifies the
determination or other action of the chief appraiser, appraisal
district, or appraisal review board relating to the subject
property from which the property owner seeks relief constitutes
sufficient argument under Subsection (i).
(k)AAThe comptroller shall prescribe a standard form for an
affidavit offered under Subsection (b). Each appraisal district
shall make copies of the affidavit form available to property
owners without charge.
(l)AAA property owner is not required to use the affidavit
form prescribed by the comptroller when offering an affidavit under
Subsection (b).
(m)AAIf the protest relates to a taxable leasehold or other
possessory interest in real property that is owned by this state or
a political subdivision of this state, the attorney general or a
representative of the state agency that owns the land, if the real
property is owned by this state, or a person designated by the
political subdivision that owns the real property, as applicable,
is entitled to appear at the hearing and offer evidence and
argument.
(n)AAA property owner does not waive the right to appear in
person at a protest hearing by submitting an affidavit to the
appraisal review board or by electing to appear by telephone
conference call.AAThe board may consider an affidavit submitted
under this section only if the property owner does not appear in
person at the hearing.AAFor purposes of scheduling the hearing, the
property owner must state in the affidavit that the property owner
does not intend to appear at the hearing or that the property owner
intends to appear at the hearing in person or by telephone
conference call and that the affidavit may be used only if the
property owner does not appear at the hearing in person.AAIf the
property owner does not state in the affidavit whether the owner
intends to appear at the hearing and has not elected to appear by
27
telephone conference call, the board shall consider the submission
of the affidavit as an indication that the property owner does not
intend to appear at the hearing.AAIf the property owner states in
the affidavit that the owner does not intend to appear at the
hearing or does not state in the affidavit whether the owner intends
to appear at the hearing and has not elected to appear by telephone
conference call, the board is not required to consider the
affidavit at the scheduled hearing and may consider the affidavit
at a hearing designated for the specific purpose of processing
affidavits.
(o)AAIf the chief appraiser uses audiovisual equipment at a
hearing on a protest, the appraisal office shall provide
audiovisual equipment of the same general type, kind, and
character, as prescribed by comptroller rule, for use during the
hearing by the property owner or the property owner’s agent.
(p)AAThe comptroller by rule shall prescribe:
(1)AAthe manner and form, including security
requirements, in which a person must provide a copy of material
under Subsection (h), which must allow the appraisal review board
to retain the material as part of the board’s hearing record; and
(2)AAspecifications for the audiovisual equipment
provided by an appraisal district for use by a property owner or the
property owner’s agent under Subsection (o).
Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 171, ch. 13, Sec. 138,
eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 794, Sec. 1, eff. June
18, 1987; Acts 1989, 71st Leg., ch. 796, Sec. 37; Acts 1991, 72nd
Leg., ch. 836, Sec. 3.1, eff. Sept. 1, 1991; Acts 1995, 74th Leg.,
ch. 828, Sec. 2, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1039,
Sec. 38, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 416, Sec. 3,
eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 463, Sec. 2, eff. Jan.
1, 2000; Acts 2001, 77th Leg., ch. 1420, Sec. 21.001(99), eff.
Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 2, eff.
January 1, 2008.
Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 4, eff.
28
June 19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 11, eff.
September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 924 (S.B. 1546), Sec. 1, eff.
September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 21, eff.
January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 1201 (S.B. 1394), Sec. 1, eff.
January 1, 2016.
Acts 2017, 85th Leg., R.S., Ch. 80 (H.B. 455), Sec. 1, eff.
September 1, 2017.
Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286), Sec. 1, eff.
September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 62, eff.
September 1, 2020.
Sec.A41.455.AAPOOLED OR UNITIZED MINERAL INTERESTS. (a) If
a property owner files protests relating to a pooled or unitized
mineral interest that is being produced at one or more production
sites located in a single county with the appraisal review boards of
more than one appraisal district, the appraisal review board for
the appraisal district established for the county in which the
production site or sites are located must determine the protest
filed with that board and make its decision before another
appraisal review board may hold a hearing to determine the protest
filed with that other board.
(b)AAIf a property owner files protests relating to a pooled
or unitized mineral interest that is being produced at two or more
production sites located in more than one county with the appraisal
review boards of more than one appraisal district and at least
two-thirds of the surface area of the mineral interest is located in
the county for which one of the appraisal districts is established,
the appraisal review board for that appraisal district must
determine the protest filed with that board and make its decision
before another appraisal review board may hold a hearing to
determine the protest filed with that other board.
(c)AAA protest determined by an appraisal review board in
29
violation of this section is void.
Added by Acts 1999, 76th Leg., ch. 810, Sec. 1, eff. Jan. 1, 2000.
Sec.A41.46.AANOTICE OF PROTEST HEARING. (a)AAThe appraisal
review board before which a protest hearing is scheduled shall
deliver written notice to the property owner initiating a protest
not later than the 15th day before the date of the hearing.AAThe
notice must include:
(1)AAthe date, time, and place of the hearing;
(2)AAa description of the subject matter of the hearing
that is sufficient to identify the specific action being protested,
such as:
(A)AAthe determination of the appraised value of
the property owner’s property;
(B)AAthe denial to the property owner in whole or
in part of a partial exemption; or
(C)AAthe determination that the property owner’s
land does not qualify for appraisal as provided by Subchapter C, D,
E, or H, Chapter 23; and
(3)AAa statement that the property owner is entitled to
a postponement of the hearing as provided by Section 41.45 unless
the property owner waives in writing notice of the hearing.
(b)AAThe board shall give the chief appraiser advance notice
of the date, time, place, and subject matter of each protest
hearing.
(c)AAIf the protest relates to a taxable leasehold or other
possessory interest in real property that is owned by this state or
a political subdivision of this state, the board shall deliver
notice of the hearing as provided by Subsection (a) to:
(1)AAthe attorney general and the state agency that
owns the real property, in the case of real property owned by this
state; or
(2)AAthe governing body of the political subdivision,
in the case of real property owned by a political subdivision.
(d)AAThe appraisal review board shall deliver notice of the
hearing by certified mail if, in the notice of protest under Section
41.44, the property owner requests delivery by certified mail.AAThe
30
board may require the property owner to pay the cost of postage
under this subsection.
(e)AANotwithstanding Section 1.085, the appraisal review
board shall deliver notice of the hearing by electronic mail if, in
the notice of protest under Section 41.44, the property owner
requests delivery by electronic mail and provides a valid
electronic mail address.
Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 139,
eff. Jan. 1, 1982; Acts 1997, 75th Leg., ch. 1039, Sec. 39, eff.
Jan. 1, 1998; Acts 1999, 76th Leg., ch. 416, Sec. 4, eff. Sept. 1,
1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 3, eff.
January 1, 2008.
Acts 2019, 86th Leg., R.S., Ch. 753 (H.B. 1060), Sec. 2, eff.
September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 63, eff.
January 1, 2020.
Sec. 41.461.AANOTICE OF CERTAIN MATTERS BEFORE HEARING;
DELIVERY OF REQUESTED INFORMATION. (a)AAAt least 14 days before a
hearing on a protest, the chief appraiser shall:
(1)AAdeliver a copy of the pamphlet prepared by the
comptroller under Section 5.06 to the property owner initiating the
protest, or to an agent representing the owner if requested by the
agent;
(2)AAinform the property owner that the owner or the
agent of the owner is entitled on request to a copy of the data,
schedules, formulas, and all other information the chief appraiser
will introduce at the hearing to establish any matter at issue; and
(3)AAdeliver a copy of the hearing procedures
established by the appraisal review board under Section 41.66 to
the property owner.
(b)AAThe chief appraiser may not charge a property owner or
the designated agent of the owner for copies provided to the owner
or designated agent under this section, regardless of the manner in
31
which the copies are prepared or delivered.
(c)AAA chief appraiser shall deliver information requested
by a property owner or the agent of the owner under Subsection
(a)(2):
(1)AAby regular first-class mail, deposited in the
United States mail, postage prepaid, and addressed to the property
owner or agent at the address provided in the request for the
information;
(2)AAin an electronic format as provided by an
agreement under Section 1.085; or
(3)AAsubject to Subsection (d), by referring the
property owner or the agent of the owner to a secure Internet
website with user registration and authentication or to the exact
Internet location or uniform resource locator (URL) address on an
Internet website maintained by the appraisal district on which the
requested information is identifiable and readily available.
(d)AAIf a chief appraiser provides a property owner or the
designated agent of the owner information under Subsection (c)(3),
the notice must contain a statement in a conspicuous font that
clearly indicates that the property owner or the agent of the owner
may on request receive the information by regular first-class mail
or in person at the appraisal office.AAOn request by a property
owner or the agent of the owner, the chief appraiser must provide
the information by regular first-class mail or in person at the
appraisal office.
Added by Acts 1991, 72nd Leg., ch. 364, Sec. 1, eff. Jan. 1, 1992.
Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 17, eff. Sept. 1,
1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(100), eff. Sept. 1,
1995.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 64, eff.
January 1, 2020.
Sec.A41.47.AADETERMINATION OF PROTEST. (a) The appraisal
review board hearing a protest shall determine the protest and make
its decision by written order.
(b)AAIf on determining a protest the board finds that the
32
appraisal records are incorrect in some respect raised by the
protest, the board by its order shall correct the appraisal records
by changing the appraised value placed on the protesting property
owner’s property or by making the other changes in the appraisal
records that are necessary to conform the records to the
requirements of law. If the appraised value of a taxable property
interest, other than an interest owned by a public utility or by a
cooperative corporation organized to provide utility service, is
changed as the result of a protest or challenge, the board shall
change the appraised value of all other interests, other than an
interest owned by a public utility or by a cooperative corporation
organized to provide utility service, in the same property,
including a mineral in place, in proportion to the ownership
interests.
(c)AAIf the protest is of the determination of the appraised
value of the owner’s property, the appraisal review board must
state in the order the appraised value of the property:
(1)AAas shown in the appraisal records submitted to the
board by the chief appraiserAAunder Section 25.22 or 25.23; and
(2)AAas finally determined by the board.
(c-1)AAIf, in the case of a determination of eligibility for
a refund requested under Section 23.1243, the appraisal review
board determines that the dealer is entitled to a refund in excess
of the amount, if any, to which the chief appraiser determined the
dealer to be entitled, the board shall order the chief appraiser to
deliver written notice of the board’s determination to the
collector and the dealer in the manner provided by Section
23.1243(c).
(c-2)AAThe board may not determine the appraised value of the
property that is the subject of a protest to be an amount greater
than the appraised value of the property as shown in the appraisal
records submitted to the board by the chief appraiser under Section
25.22 or 25.23, except as requested and agreed to by the property
owner.AAThis subsection does not apply if the action being
protested is the cancellation, modification, or denial of an
exemption or the determination that the property does not qualify
for appraisal as provided by Subchapter C, D, E, or H, Chapter 23.
33
(d)AAThe board shall deliver by certified mail:
(1)AAa notice of issuance of the order and a copy of the
order to the property owner and the chief appraiser; and
(2)AAa copy of the appraisal review board survey
prepared under Section 5.104 and instructions for completing and
submitting the survey to the property owner.
(e)AAThe notice of the issuance of the order must contain a
prominently printed statement in upper-case bold lettering
informing the property owner in clear and concise language of the
property owner’s right to appeal the order of the board to district
court.AAThe statement must describe the deadline prescribed by
Section 42.06(a) for filing a written notice of appeal and the
deadline prescribed by Section 42.21(a) for filing the petition for
review with the district court.
A
Text of subsection as added by Acts 2019, 86th Leg., R.S., Ch. 699
(S.B. 2531), Sec. 1
A
(f)AAThe chief appraiser and the property owner or the
designated agent of the owner may file a joint motion with the
appraisal review board notifying the board that the chief appraiser
and the property owner or the designated agent of the owner have
agreed to a disposition of the protest and requesting the board to
issue an agreed order.AAThe joint motion must contain the terms of
the disposition of the protest.AAThe chairman of the board shall
issue the agreed order not later than the fifth day after the date
on which the joint motion is filed with the board.AAIf the chairman
is unable to issue the agreed order within the five-day period, the
board shall issue the agreed order not later than the 30th day after
the date on which the joint motion is filed with the board.AAThe
chief appraiser and the property owner or the designated agent of
the owner may provide in the joint motion that the agreed order is
appealable in the same manner as any other order issued by the board
under this section.
A
Text of subsection as added by Acts 2019, 86th Leg., R.S., Ch. 944
(S.B. 2), Sec. 65
34
A
(f)AAThe appraisal review board shall take the actions
required by Subsections (a) and (d) not later than:
(1)AAthe 30th day after the date the hearing on the
protest is concluded, if the board is established for an appraisal
district located in a county with a population of less than four
million; or
(2)AAthe 45th day after the date the hearing on the
protest is concluded, if the board is established for an appraisal
district located in a county with a population of four million or
more.
(g)AAThe chief appraiser and the property owner or the
designated agent of the owner may file a joint motion with the
appraisal review board notifying the board that the chief appraiser
and the property owner or the designated agent of the owner have
agreed to a disposition of the protest and requesting the board to
issue an agreed order.AAThe joint motion must contain the terms of
the disposition of the protest.AAThe board shall issue the agreed
order not later than the fifth day after the date on which the joint
motion is filed with the board.AAThe chief appraiser and the
property owner or the designated agent of the owner may provide in
the joint motion that the agreed order is appealable in the same
manner as any other order issued by the board under this section.
Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 140,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 504, Sec. 3, eff. June
12, 1985; Acts 1987, 70th Leg., ch. 145, Sec. 1, eff. Jan. 1, 1988;
Acts 1987, 70th Leg., ch. 773, Sec. 2, eff. Jan. 1, 1988; Acts 1987,
70th Leg., ch. 794, Sec. 2, eff. June 18, 1987; Acts 1989, 71st
Leg., ch. 2, Sec. 14.03, eff. Aug. 28, 1989.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 6, eff.
January 1, 2012.
Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 12, eff.
September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec.
22.001(42), eff. September 1, 2013.
35
Acts 2019, 86th Leg., R.S., Ch. 699 (S.B. 2531), Sec. 1, eff.
January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 65, eff.
January 1, 2020.
SUBCHAPTER D. ADMINISTRATIVE PROVISIONS
Sec.A41.61.AAISSUANCE OF SUBPOENA. (a) If reasonably
necessary in the course of a protest provided by this chapter, the
appraisal review board on its own motion or at the written request
of a party to the protest, may subpoena witnesses or books, records,
or other documents of the property owner or appraisal district that
relate to the protest.
(b)AAOn the written request of a party to a protest provided
by this chapter, the appraisal review board shall issue a subpoena
if the requesting party:
(1)AAshows good cause for issuing the subpoena; and
(2)AAdeposits with the board a sum the board determines
is reasonably sufficient to insure payment of the costs estimated
to accrue for issuance and service of the subpoena and for
compensation of the individual to whom it is directed.
(c)AAAn appraisal review board may not issue a subpoena under
this section unless the board holds a hearing at which the board
determines that good cause exists for the issuance of the subpoena.
The appraisal review board before which a good cause hearing is
scheduled shall deliver written notice to the party being
subpoenaed and parties to the protest of the date, time, and place
of the hearing. The board shall deliver the notice not later than
the 5th day before the date of the good cause hearing. The party
being subpoenaed must have an opportunity to be heard at the good
cause hearing.
Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 141,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec. 38, eff.
Sept. 1, 1989; Acts 1995, 74th Leg., ch. 828, Sec. 3, eff. Sept. 1,
1995.
36
Sec.A41.62.AASERVICE AND ENFORCEMENT OF SUBPOENA. (a) A
sheriff or constable shall serve a subpoena issued as provided by
this subchapter.
(b)AAIf the person to whom a subpoena is directed fails to
comply, the issuing board or the party requesting the subpoena may
bring suit in the district court to enforce the subpoena. If the
district court determines that good cause exists for issuance of
the subpoena, the court shall order compliance. The district court
may modify the requirements of a subpoena that the court determines
are unreasonable. Failure to obey the order of the district court
is punishable as contempt.
(c)AAThe county attorney or, if there is no county attorney,
the district attorney shall represent the board in a suit to enforce
a subpoena.
Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 142,
eff. Jan. 1, 1982.
Sec.A41.63.AACOMPENSATION FOR SUBPOENAED WITNESS. (a) An
individual who is not a party to the proceeding and who complies
with a subpoena issued as provided by this subchapter is entitled
to:
(1)AAthe reasonable costs of producing the documents;
(2)AAmileage of 15 cents a mile for going to and
returning from the place of the proceeding; and
(3)AAa fee of $10 a day for each whole or partial day
that the individual is necessarily present at the proceedings.
(b)AAThe appraisal review board by rule may prescribe greater
mileage or fee, but an increase is not effective unless uniformly
applicable to all individuals who are entitled to mileage or fee as
provided by Subsection (a) of this section.
(c)AACompensation authorized as provided by this section is
paid by the appraisal office if the subpoena is issued on the motion
of the appraisal review board or by the party requesting the
subpoena.
(d)AACompensation is not payable unless the amount claimed is
approved by the appraisal review board that issued the subpoena.
37
Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 143,
eff. Jan. 1, 1982.
Sec.A41.64.AAINSPECTION OF TAX RECORDS. The appraisal
review board may inspect the records or other materials of the
appraisal office that are not made confidential under this code. On
demand of the board, the chief appraiser shall produce the
materials as soon as practicable.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 144,
eff. Jan. 1, 1982.
Sec.A41.65.AAREQUEST FOR STATE ASSISTANCE. The appraisal
review board may request the comptroller to assist in determining
the accuracy of appraisals by the appraisal office or to provide
other professional assistance. The appraisal office shall
reimburse the costs of providing assistance if the comptroller
requests reimbursement.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 144,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 51,
eff. Sept. 1, 1991.
Sec.A41.66.AAHEARING PROCEDURES. (a) The appraisal review
board shall establish by rule the procedures for hearings it
conducts as provided by Subchapters A and C of this chapter. On
request made by a property owner in the owner’s notice of protest or
in a separate writing delivered to the appraisal review board on or
before the date the notice of protest is filed, the property owner
is entitled to a copy of the hearing procedures.AAThe copy of the
hearing procedures shall be delivered to the property owner not
later than the 10th day before the date the hearing on the protest
begins and may be delivered with the notice of the protest hearing
required under Section 41.46(a).AAThe notice of protest form
prescribed by the comptroller under Section 41.44(d) or any other
notice of protest form made available to a property owner by the
38
appraisal review board or the appraisal office shall provide the
property owner an opportunity to make or decline to make a request
under this subsection.AAThe appraisal review board shall post a
copy of the hearing procedures in a prominent place in the room in
which the hearing is held.
(b)AAHearing procedures to the greatest extent practicable
shall be informal.AAEach party to a hearing is entitled to offer
evidence, examine or cross-examine witnesses or other parties, and
present argument on the matters subject to the hearing.AAA property
owner who is a party to a protest is entitled to elect to present the
owner’s case at a hearing on the protest either before or after the
appraisal district presents the district’s case.
(c)AAA property owner who is entitled as provided by this
chapter to appear at a hearing may appear by himself or by his
agent. A taxing unit may appear by a designated agent.
(d)AAExcept as provided by Subsection (d-1), hearings
conducted as provided by this chapter are open to the public.
(d-1)AANotwithstanding Chapter 551, Government Code, the
appraisal review board shall conduct a hearing that is closed to the
public if the property owner or the chief appraiser intends to
disclose proprietary or confidential information at the hearing
that will assist the review board in determining the protest.AAThe
review board may hold a closed hearing under this subsection only on
a joint motion by the property owner and the chief appraiser.
(d-2)AAInformation described by Subsection (d-1) is
considered information obtained under Section 22.27.
(e)AAThe appraisal review board may not consider any
appraisal district information on a protest that was not presented
to the appraisal review board during the protest hearing.
(f)AAA member of the appraisal review board may not
communicate with another person concerning:
(1)AAthe evidence, argument, facts, merits, or any
other matters related to an owner’s protest, except during the
hearing on the protest; or
(2)AAa property that is the subject of the protest,
except during a hearing on another protest or other proceeding
before the board at which the property is compared to other property
39
or used in a sample of properties.
(g)AAAt the beginning of a hearing on a protest, each member
of the appraisal review board hearing the protest must sign an
affidavit stating that the board member has not communicated with
another person in violation of Subsection (f). If a board member has
communicated with another person in violation of Subsection (f),
the member must be recused from the proceeding and may not hear,
deliberate on, or vote on the determination of the protest. The
board of directors of the appraisal district shall adopt and
implement a policy concerning the temporary replacement of an
appraisal review board member who has communicated with another
person in violation of Subsection (f).
(h)AAThe appraisal review board shall postpone a hearing on a
protest if the property owner or the designated agent of the owner
requests additional time to prepare for the hearing and establishes
to the board that the chief appraiser failed to comply with Section
41.461.AAThe board is not required to postpone a hearing more than
one time under this subsection.
(i)AAA hearing on a protest filed by a property owner or the
designated agent of the owner shall be set for a time and date
certain.AAIf the hearing is not commenced within two hours of the
time set for the hearing, the appraisal review board shall postpone
the hearing on the request of the property owner or the designated
agent of the owner.
(j)AAOn the request of a property owner or the designated
agent of the owner, an appraisal review board shall schedule
hearings on protests concerning up to 20 designated properties to
be held consecutively on the same day.AAThe designated properties
must be identified in the same notice of protest, and the notice
must contain in boldfaced type the statement "request for same-day
protest hearings."AAA property owner or the designated agent of the
owner may file more than one request under this subsection with the
appraisal review board in the same tax year.AAThe appraisal review
board may schedule hearings on protests concerning more than 20
properties filed by the same property owner or the designated agent
of the owner and may use different panels to conduct the hearings
based on the board’s customary scheduling.AAThe appraisal review
40
board may follow the practices customarily used by the board in the
scheduling of hearings under this subsection.
(j-1)AAAn appraisal review board may schedule the hearings on
all protests filed by a property owner or the designated agent of
the owner to be held consecutively.AAThe notice of the hearings
must state the date and time that the first hearing will begin,
state the date the last hearing will end, and list the order in
which the hearings will be held.AAThe order of the hearings listed
in the notice may not be changed without the agreement of the
property owner or the designated agent of the owner, the chief
appraiser, and the appraisal review board.AAThe board may not
reschedule a hearing for which notice is given under this
subsection to a date earlier than the seventh day after the date the
last hearing was scheduled to end unless agreed to by the property
owner or the designated agent of the owner, the chief appraiser, and
the appraisal review board.AAUnless agreed to by the parties, the
board must provide written notice of the date and time of the
rescheduled hearing to the property owner or the designated agent
of the owner not later than the seventh day before the date of the
hearing.
(j-2)AAAn appraisal review board must schedule a hearing on a
protest filed by a property owner who is 65 years of age or older,
disabled, a military service member, a military veteran, or the
spouse of a military service member or military veteran before
scheduling a hearing on a protest filed by a designated agent of a
property owner.
(k)AAThis subsection does not apply to a special panel
established under Section 6.425.AAIf an appraisal review board sits
in panels to conduct protest hearings, protests shall be randomly
assigned to panels, except that the board may consider the type of
property subject to the protest or the ground of the protest for the
purpose of using the expertise of a particular panel in hearing
protests regarding particular types of property or based on
particular grounds.AAIf a protest is scheduled to be heard by a
particular panel, the protest may not be reassigned to another
panel without the consent of the property owner or the designated
agent of the owner.AAIf the appraisal review board has cause to
41
reassign a protest to another panel, a property owner or the
designated agent of the owner may agree to reassignment of the
protest or may request that the hearing on the protest be
postponed.AAThe board shall postpone the hearing on that
request.AAA change of members of a panel because of a conflict of
interest, illness, or inability to continue participating in
hearings for the remainder of the day does not constitute
reassignment of a protest to another panel.
(k-1)AAOn the request of a property owner or the designated
agent of the owner, an appraisal review board to which Section 6.425
applies shall assign a protest relating to property described by
Section 6.425(b) to a special panel.AAIn addition, the chairman of
the appraisal review board may assign a protest relating to
property not described by Section 6.425(b) to a special panel as
authorized by Section 6.425(f), but only if the assignment is
requested or consented to by the property owner or the designated
agent of the owner.AAProtests assigned to special panels shall be
randomly assigned to those panels.AAIf a protest is scheduled to be
heard by a particular special panel, the protest may not be
reassigned to another special panel without the consent of the
property owner or the designated agent of the owner.AAIf the board
has cause to reassign a protest to another special panel, a property
owner or the designated agent of the owner may agree to reassignment
of the protest or may request that the hearing on the protest be
postponed.AAThe board shall postpone the hearing on that
request.AAA change of members of a special panel because of a
conflict of interest, illness, or inability to continue
participating in hearings for the remainder of the day does not
constitute reassignment of a protest to another special panel.
(l)AAA property owner, attorney, or agent offering evidence
or argument in support of a protest brought under Section
41.41(a)(1) or (2) of this code is not subject to Chapter 1103,
Occupations Code, unless the person offering the evidence or
argument states that the person is offering evidence or argument as
a person holding a license or certificate under Chapter 1103,
Occupations Code.AAA person holding a license or certificate under
Chapter 1103, Occupations Code, shall state the capacity in which
42
the person is appearing before the appraisal review board.
(m)AAAn appraisal district or appraisal review board may not
make decisions with regard to membership on a panel or chairmanship
of a panel based on a member’s voting record in previous protests.
(n)AAA request for postponement of a hearing must contain the
mailing address and e-mail address of the person requesting the
postponement.AAAn appraisal review board shall respond in writing
or by e-mail to a request for postponement of a hearing not later
than the seventh day after the date of receipt of the request.
(o)AAThe chairman of an appraisal review board or a member
designated by the chairman may make decisions with regard to the
scheduling or postponement of a hearing.AAThe chief appraiser or a
person designated by the chief appraiser may agree to a
postponement of an appraisal review board hearing.
(p)AAAt the end of a hearing on a protest, the appraisal
review board shall provide the property owner or the designated
agent of the owner one or more documents indicating that the members
of the board hearing the protest signed the affidavit required by
Subsection (g).
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 145,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec. 39, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 364, Sec. 2, eff. Jan. 1,
1992; Acts 1991, 72nd Leg., ch. 836, Sec. 3.2, eff. Sept. 1, 1991;
Acts 1991, 72nd Leg., 1st C.S., ch. 14, Sec. 8.01(23), eff. Nov. 12,
1991.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 19.001, eff.
September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 1035 (H.B. 2792), Sec. 1, eff.
June 14, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 22, eff.
January 1, 2014.
Acts 2017, 85th Leg., R.S., Ch. 939 (S.B. 1767), Sec. 2, eff.
January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 66, eff.
January 1, 2020.
43
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 66, eff.
September 1, 2020.
Sec.A41.67.AAEVIDENCE. (a) A member of the appraisal review
board may swear witnesses who testify in proceedings under this
chapter. All testimony must be given under oath.
(b)AADocumentary evidence may be admitted in the form of a
copy if the appraisal review board conducting the proceeding
determines that the original document is not readily available. A
party is entitled to an opportunity to compare a copy with the
original document on request.
(c)AAOfficial notice may be taken of any fact judicially
cognizable. A party is entitled to an opportunity to contest facts
officially noticed.
(d)AAInformation that was previously requested under Section
41.461 by the protesting party that was not delivered to the
protesting party at least 14 days before the scheduled or postponed
hearing may not be used or offered in any form as evidence in the
hearing, including as a document or through argument or
testimony.AAThis subsection does not apply to information offered
to rebut evidence or argument presented at the hearing by the
protesting party or that party’s designated agent.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 146,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 364, Sec. 3, eff. Jan.
1, 1992; Acts 1999, 76th Leg., ch. 463, Sec. 3, eff. Sept. 1, 1999.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 67, eff.
January 1, 2020.
Sec.A41.68.AARECORD OF PROCEEDING. The appraisal review
board shall keep a record of its proceedings in the form and manner
prescribed by the comptroller.
Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 147,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 51,
eff. Sept. 1, 1991.
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Sec.A41.69.AACONFLICT OF INTEREST. A member of the appraisal
review board may not participate in the determination of a taxpayer
protest in which he is interested or in which he is related to a
party by affinity within the second degree or by consanguinity
within the third degree, as determined under Chapter 573,
Government Code.
Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 147,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 561, Sec. 46, eff. Aug.
26, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept.
1, 1995.
Sec.A41.70.AAPUBLIC NOTICE OF PROTEST AND APPEAL PROCEDURES.
(a) On or after May 1 but not later than May 15, the chief appraiser
shall publish notice of the manner in which a protest under this
chapter may be brought by a property owner. The notice must
describe how to initiate a protest and must describe the deadlines
for filing a protest. The notice must also describe the manner in
which an order of the appraisal review board may be appealed. The
comptroller by rule shall adopt minimum standards for the form and
content of the notice required by this section.
(b)AAThe chief appraiser shall publish the notice in a
newspaper having general circulation in the county for which the
appraisal district is established. The notice may not be smaller
than one-quarter page of a standard-size or tabloid-size newspaper,
and may not be published in the part of the paper in which legal
notices and classified advertisements appear.
Added by Acts 1989, 71st Leg., ch. 796, Sec. 40, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 52, eff.
Sept. 1, 1991.
Sec. 41.71.AAEVENING AND WEEKEND HEARINGS. (a)AAAn
appraisal review board by rule shall provide for hearings on
protests on a Saturday or after 5 p.m. on a weekday.
(b)AAThe board may not schedule:
(1)AAthe first hearing on a protest held on a weekday
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evening to begin after 7 p.m.; or
(2)AAa hearing on a protest on a Sunday.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 40, eff. Jan. 1, 1998.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 68, eff.
January 1, 2020.
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